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Budget 2025: Key impacts and challenges on real estate and construction

Updated: January 12, 2026

Budget 2025 signalled a decisive federal response to Canada’s housing and infrastructure capacity challenges through a strategy designed to accelerate construction and spur stalled projects, creating both opportunity and risk for the real estate and construction sector.

Finding opportunity in a changing real estate landscape

Developers and construction firms are facing fast-tracked project timelines, higher market competition, and pressure to adopt modern construction methods.

While immediate expensing for qualifying projects may improve near-term profitability, firms must manage labour shortages, supply chain pressures, and rising material costs. Portfolio strategies may need to shift toward non-market housing and purpose-built rentals, and fast-cycle projects to fully capitalize on incentives.

Six takeaways for real estate and construction leaders

Real estate and construction leaders need to understand what the budget is proposing and rethink their business models to tap into these new opportunities for growth.

number 1

Accelerated housing supply fuels opportunity—and pressure

The budget prioritizes faster delivery of multi-unit homes and purpose-built rental projects through federal incentives and funding programs. Through the Build Canada Homes federal agency, the government aims to double housing construction over the next decade through a primary focus on non-market housing.

Incentivizes for residential development will trigger secondary waves of commercial, industrial, and infrastructure projects. Developers and investors should anticipate mixed-use opportunities and integrated planning strategies that align residential growth with supporting amenities and infrastructure.

“The addition of transit infrastructure and relief on development charges should help unlock new corridors and accelerate projects. Investors will likely focus on multi-family developments in these same areas.”
Michael Taylor, Partner, Valuations & Modelling

This push is expected to increase competition among developers and pressure firms to adopt faster construction schedules. To keep pace, firms may need to streamline permitting processes and strengthen collaboration with government partners.

number 2

Modern construction methods and AI to drive speed and cost-efficiency

Traditional on-site construction approaches may struggle to meet the push for rapid, large-scale, and sustainable housing delivery.

Budget 2025 encourages the use of modern construction methods including modular constructions, pre-fabrication, the use of mass timber, and other off-site manufacturing methods. These approaches can offer developers real advantages in speed, cost, and sustainability.

Parallel to this, leveraging AI and smart technologies will be essential for firms seeking to stay competitive, and match the pace of demand, enabling them to drive faster project delivery, optimize design, and improve project management efficiency.

“The Canadian real estate sector is at a structural inflection point. The models that worked yesterday won’t solve tomorrow’s affordability and productivity challenges. Leadership will be defined by digital modernization—integrated data platforms, AI-driven planning, automated permitting, and connected job sites that improve safety, schedule, and cost performance.”
Roshan David, Partner, Applied Analytics

number 3

Financing and capital pressure—finding the right balance

Expanded financing programs create more opportunities for developers but require careful capital and cash flow planning.

A key initiative in budget 2025 is raising the Canada Mortgage Bond issuance limit from $60 billion to $80 billion annually for multi-unit housing. More available capital can mean more leverage, but also tighter cash flow pressures, intensified competition, and greater dependence on government programs.

To stay resilient, real estate and construction entities must strategically align financing strategies with accelerated project timelines, balance debt and equity to avoid overexposure, and forecast cash inflows and outflows to maintain liquidity throughout the construction cycle. Re-evaluating capital structures, enabling stronger cash flow forecasting, and implementing stress-testing scenarios is critical to stay nimble and prevent shortfalls that could stall projects.

number 4

Labour and supply chain constraints remain a challenge

While budget 2025 does allocate needed funding for skilled trades and workforce training, it may not fully resolve labour challenges as Canada faces a lack of skilled workers altogether.

Greater labour mobility—such as proposals to restrict non-compete clauses under the Canada Labour Code—could help fill urgent gaps, but it also risks deepening regional imbalances in provinces that already struggle to retain professionals.

At the same time, the wave of major infrastructure and housing projects set in motion by budget 2025 will place unprecedented pressure on the national supply chain with so many initiatives competing for the same skilled workers, manufacturers, and construction partners.

Add in “buy Canadian” procurement policies and accelerated build targets, and the pressure mounts. This may create supply chain bottlenecks and increased material costs, forcing developers to weigh how much capability can be sourced domestically versus imported.

To mitigate these risks, developers should explore diversified sourcing strategies, invest in workforce partnerships and training pipelines, and adopt digital tools for supply chain visibility and project scheduling to stay ahead of constraints.

number 5

Portfolio and strategic shifts will unlock value

Developers and real estate investment vehicles may need to pivot portfolios toward purpose-built rentals and faster-cycle projects to fully leverage federal incentives.

The budget strongly incentivizes this shift through key measures including accelerated capital cost allowance for qualifying rental developments, major funding for rapid-build programs, enhanced financing tools such as construction loans backed by the Canada Mortgage and Housing Corporation, and a broader strategic push for modern construction methods. Together, these policies reward developers and real estate investment vehicles that realign portfolios toward non-market, multi-unit rentals and embrace faster, more efficient delivery models.

Traditional long-term land-banking strategies may yield lower returns in this accelerated environment.

number 6

Tax and incentive maximization

Tax measures and incentives in budget 2025 aim to benefit both developers and buyers.

One key provision is a temporary immediate expensing measure for eligible manufacturing or processing buildings that may provide near-term profitability advantages.

The eliminating or reduction of GST on new homes can benefit development by stimulating demand, driving construction activity, and contributing to overall market growth.

“The 2025 federal budget delivers targeted tax relief—especially for housing—while boosting business investment incentives as part of a broader strategy to stimulate economic growth.”
Lorenzo Bonanno, Partner, Canadian Tax

Turn budget shifts into strategic advantages

Budget 2025 proposes initiatives that send a strong message about the critical importance of accelerated housing and infrastructure priorities, creating both opportunity and risk. Real estate and construction leaders who act decisively, adopt modern methods, and align strategy with the new reality will capture the most value. We are ready to help you navigate these changes, create a technology plan, manage risk, and leverage the benefits of budget 2025.

For more information, reach out to our Real Estate & Construction leaders or connect with your local advisor. Visit our hub for deeper analysis of the 2025 federal budget.